Allengers Care Foundation, Chandigarh vs Assessee on 9 October, 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH,CHANDIGARH
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ... 2015
Assessment Year: 2015-16
M/s Allengers Care Foundation, Vs The CIT (Exemptions),
SCO 212-14, Chandigarh.
Sector 34-A,
Chandigarh.
PAN: AADTA8698R
(Appellant
Research and Development Private Limited
.... Transferor Company-II/ Petitioner Company-II
with
Allengers Global Healthcare Private Limited
.... Transferee Company/ Non-Petitioner
Coram ... Creditors for sanctioning of the Scheme of Amalgamation (Annexure P-1)
with Allengers Global Healthcare Private Limited (Transferee Company/
Non-Petitioner).
It is stated
taken as many as 12 grou nds of app eal
ch allenging th e ord er passed und er section 2 63 both on legality ... deal with the submi ssion s o f the assessee
ch allenging h is jurisdi ction. In this case, the issu e concernin g allowan
purpos e of business.
Aggri eved, th e asses see ch allenged th e issu e befo re the ld. CIT(App eals ),
who delet
held as
consumer - Impugned Order set aside."
3. Beena Sharma Vs. Allengers Medical System Ltd, IV(2012)
CPJ 819 (NC).
"Machine was acquired
submitted before ld.
CIT(Appeals) tht Assessing Officer disallowed the claim allenging
2
that details of utilization of the amount in question for
construction
ertion
that she is an investor can o nly be ch allenged on
the basis of her own record s and transaction s which
could
clearly shows th at th e asse ss ee i s
ch allenging th e applic ability of th e provision s of s ection
ertion
that she is an investor can o nly be ch allenged on
the basis of her own record s and transaction s which
could
sesse e has rai sed a p relimin a ry issue
ch allenging the validity o f asses smen
